Cream sugar and butter together in a bowl using an electric mixer until light and fluffy.
Whisk flour and baking powder together in a separate bowl; gradually beat into creamed butter mixture until just combined.
Beat eggs, 1 at a time, into butter-flour mixture until dough is thoroughly mixed; stir in lemon extract.
Drop small scoops of dough onto a baking sheet.
Bake in the preheated oven until cookies spring back when touched, 10 to 12 minutes. Cook's Note: You can add a lemon glaze for more flavor if you'd like, or even add lemon zest to make the lemon stand out more.